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Order of the Court (Fifth Chamber) of 13 July 2011.#Direcţia Generală a Finanţelor Publice Bacău and Administraţia Finanţelor Publice Bacău v Lilia Druţu.#Reference for a preliminary ruling: Curtea de Apel Bacău - Romania.#Article 104(3), first indent of the Rules of Procedure - Internal impositions - Article 110 TFEU - Introduction of a pollution tax on first registration of motor vehicles.#Case C-438/10.
ECLI:EU:C:2011:478
62010CO0438
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(Case C-438/10)
Article 104(3), first indent of the Rules of Procedure – Internal taxation – Article 110 TFEU – Pollution tax levied on first registration of motor vehicles
Tax provisions – Internal taxation – Pollution tax levied on motor vehicles on their first registration in national territory (Art. 110 TFEU) (see paras 20-22, operative part)
Re:
Reference for a preliminary ruling – Curtea de Appel Bacău Comercială, Contencios Administrativ şi Fiscal – Registration of second-hand vehicles previously registered in other Member States – Environmental tax on motor vehicles on first registration in a Member State – Compatibility of national legislation with Article 110 TFEU – Discrimination in relation to second-hand vehicles already registered in that Member State and not subject to that tax on subsequent sale and new registration.
Operative part
Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax levied on motor vehicles on their first registration in that Member State if that tax is arranged in such a way as to discourage the putting into circulation in that Member State of second-hand vehicles purchased in other Member States without discouraging the purchase of second-hand vehicles of the same age and condition on the domestic market.